1. Refereed Journal // forthcoming

    Nudging for Tax Compliance: a Meta-Analysis

    Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where about a…

  2. Refereed Journal // forthcoming

    Information Frictions and Learning Dynamics: Evidence from Tax Bunching in Ecuador

    We examine how taxpayers learn to minimize personal income tax payments in the context of a rapidly formalizing economy with an expanding tax base. Initially, take-up of possible generous tax deductions is low…

  3. Refereed Journal // forthcoming

    Hospital capacity reporting in Germany during Covid-19

    During the COVID-19 pandemic, hospitals faced a unique predicament. Hospital care was urgently needed and society took efforts to prevent overwhelming hospitals. However, hospitals in case-based reimbursement…

  4. Refereed Journal // forthcoming

    Unemployment effects of the German minimum wage in an equilibrium job search model

    We structurally estimate an equilibrium search model using German administrative data and use the model for counterfactual analyses of a uniform minimum wage. The model with worker and firm heterogeneity does…